AGRICULTURE - PERSPECTIVES AND PROBLEMS IN TERMS OF INTERNATIONAL ACCOUNTING STANDARDS

Denisa Alexandra Borz, Tibor Bencze, Krisztina Toth, Monica Ocnean

Abstract


During its existence, International Standards of Accounting and Financial Reporting have been focused on developing and implementing existing standards on financial reporting in general. From a historical point of view, agricultural activities have received too little attention from world norms of international accounting standards.In the past, the lack of generalization by the king in dealing with this subject was compensated only by the fact that a large part of the agricultural activities were represented by family businesses, which had very few outside owners, who could ask for financial information prepared according to the generally recognized accounting principles. Agriculture should primarily be defined as managing the biological transformation of plants and animals to produce a result for being consumed or for further processing.

Keywords


active market; agricultural activity; biological asset; accounting value

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat's University of Agricultural Sciences and Veterinary Medicine "King Michael I of Romania" from Timisoara
Faculty of Agricultural Management
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031